In this article, for the academic interests of the readers, the details of appeals disposed by six benches of CESTAT during the month of July 2013 is taken from the website and furnished in various tables.
Now there are six regional benches are functioning with the jurisdiction as detailed below:
|
Sl. No.
|
Title of the Bench
|
Location
|
Jurisdiction
|
|
1
|
North Regional Bench
|
New Delhi
|
State of Haryana, Himachal Pradesh, Jammu & Kashmir, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh and Union Territories of Chandigarh and Delhi.
|
|
2
|
South Regional Bench
|
Bangalore
|
State of Karnataka, Kerala and Union Territory of Lakshadweep
|
|
3
|
South Regional Bench
|
Chennai
|
State of Tamil Nadu, Andhra Pradesh and Union Territory of Pondicherry
|
|
4
|
East Regional Bench
|
Kolkata
|
States of Assam, Bihar, Manipur, Meghalaya, Nagaland, Odissa, Sikkim, Tripura and West Bengal and Union territories of Andaman & Nicobar Islands, Arunachal Pradesh and Mizoram
|
|
5
|
West Regional Bench
|
Mumbai
|
States of Gujarat, Maharastra and Union Territories of Dadra and Nagar Haveli and Goa, Daman and Diu.
|
In www.cestat.gov.in only jurisdiction in respect of five benches is given. The jurisdiction of Ahamedabad bench has not yet been uploaded in the website.
The following table gives the details of appeals disposed by benches for the month of July 2013 category wise:
APPEALS DISPOSED BY CESTAT BENCHES DURING JULY 2013 CATEGORY WISE
|
Name of Bench
|
Service Tax
|
Central Excise
|
Customs
|
Total
|
|
Ahamedabad
|
33
|
27
|
16
|
76
|
|
Bangalore
|
21
|
20
|
3
|
44
|
|
Chennai
|
5
|
7
|
7
|
19
|
|
Delhi
|
43
|
86
|
12
|
141
|
|
Kolkata
|
16
|
19
|
5
|
40
|
|
Mumbai
|
0
|
0
|
0
|
0
|
|
TOTAL
|
118
|
159
|
43
|
320
|
No case has been uploaded in respect of Mumbai Bench. The above table reveals that the Tribunals disposed central excise matters higher in number followed by service tax and customs. Central excise cases occupy almost 50% of the disposed cases. 37% of the cases related to service tax and 13% of the cases related to customs
In the remaining part of this article for each bench four categories are discussed as detailed below:
- Details of appeals filed
- By Assessees;
- By Department; and
- Total cases.
- Disposed appeals – yearwise
- Service tax;
- Central Excise; and
- Customs
- Datewise order
- Service tax;
- Central Excise; and
- Customs.
- Nature of disposal
- Allowed;
- Dismissed;
- Remanded.
CHENNAI CESTAT BENCH
DETAILS OF APPEAL FILED
|
|
BY ASSESSEE
|
BY DEPARTMENT
|
TOTAL
|
|
Service Tax
|
5
|
0
|
5
|
|
Central Excise
|
4
|
3
|
7
|
|
Customs
|
6
|
1
|
7
|
|
TOTAL
|
15
|
4
|
19
|
DISPOSED APPEALS – YEARWISE
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
2003
|
0
|
1
|
0
|
1
|
|
2004
|
0
|
3
|
1
|
4
|
|
2005
|
0
|
0
|
1
|
1
|
|
2008
|
0
|
0
|
1
|
1
|
|
2010
|
2
|
0
|
0
|
2
|
|
2011
|
0
|
0
|
3
|
3
|
|
2012
|
2
|
3
|
1
|
6
|
|
2013
|
1
|
0
|
0
|
1
|
|
TOTAL
|
5
|
7
|
7
|
19
|
DATEWISE ORDER
|
DATE
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
01.07.13
|
1
|
0
|
0
|
1
|
|
03.07.13
|
0
|
3
|
0
|
3
|
|
04.07.13
|
1
|
0
|
1
|
2
|
|
09.07.13
|
1
|
0
|
0
|
1
|
|
10.07.13
|
0
|
0
|
3
|
3
|
|
11.07.13
|
0
|
1
|
1
|
2
|
|
16.07.13
|
0
|
1
|
0
|
1
|
|
18.07.13
|
0
|
0
|
1
|
1
|
|
19.07.13
|
0
|
1
|
0
|
1
|
|
22.07.13
|
1
|
1
|
0
|
2
|
|
24.07.13
|
0
|
0
|
1
|
1
|
|
30.07.13
|
1
|
0
|
0
|
1
|
|
TOTAL
|
5
|
7
|
7
|
19
|
NATURE OF DISPOSAL
|
|
ALLOWED
|
DISMISSED
|
REMANDED
|
TOTAL
|
|
Service Tax
|
2
|
1
|
2
|
5
|
|
Central Excise
|
3
|
3
|
1
|
7
|
|
Customs
|
1
|
5
|
1
|
7
|
|
TOTAL
|
6
|
9
|
4
|
19
|
BANGALORE CESTAT BENCH
DETAILS OF APPEAL FILED
|
|
BY ASSESSEE
|
BY DEPARTMENT
|
TOTAL
|
|
Service Tax
|
18
|
3
|
21
|
|
Central Excise
|
16
|
4
|
20
|
|
Customs
|
3
|
0
|
3
|
|
TOTAL
|
37
|
7
|
44
|
DISPOSED APPEALS – YEARWISE
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
2003
|
0
|
1
|
0
|
1
|
|
2006
|
0
|
2
|
0
|
2
|
|
2009
|
1
|
0
|
0
|
1
|
|
2010
|
1
|
2
|
1
|
4
|
|
2011
|
6
|
2
|
0
|
8
|
|
2012
|
8
|
7
|
0
|
15
|
|
2013
|
5
|
6
|
2
|
13
|
|
TOTAL
|
21
|
20
|
3
|
44
|
DATEWISE ORDER
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
01.07.2013
|
1
|
1
|
1
|
3
|
|
02.07.2013
|
1
|
0
|
0
|
1
|
|
03.07.2013
|
1
|
0
|
0
|
1
|
|
04.07.2013
|
0
|
2
|
1
|
3
|
|
08.07.2013
|
0
|
2
|
0
|
2
|
|
10.07.2013
|
1
|
0
|
0
|
1
|
|
11.07.2013
|
2
|
2
|
0
|
4
|
|
12.07.2013
|
1
|
2
|
0
|
3
|
|
15.07.2013
|
2
|
2
|
0
|
4
|
|
16.07.2013
|
5
|
0
|
0
|
5
|
|
19.07.2013
|
1
|
1
|
0
|
2
|
|
22.07.2013
|
1
|
2
|
0
|
3
|
|
24.07.2013
|
2
|
2
|
0
|
4
|
|
25.07.2013
|
1
|
2
|
0
|
3
|
|
26.07.2013
|
1
|
0
|
0
|
1
|
|
29.07.2013
|
0
|
0
|
1
|
1
|
|
30.07.2013
|
1
|
1
|
0
|
2
|
|
31.07.2013
|
0
|
1
|
0
|
1
|
|
TOTAL
|
21
|
20
|
3
|
44
|
|
|
|
|
|
|
NATURE OF DISPOSAL
|
|
ALLOWED
|
PARTLY ALLOWED
|
DISMISSED
|
REMANDED
|
TOTAL
|
|
Service Tax
|
7
|
1
|
5
|
8
|
21
|
|
Central Excise
|
7
|
1
|
5
|
7
|
20
|
|
Customs
|
1
|
0
|
0
|
2
|
3
|
|
TOTAL
|
15
|
2
|
10
|
17
|
44
|
KOLKATTA CESTAT BENCH
DETAILS OF APPEAL FILED
|
|
BY ASSESSEE
|
BY DEPARTMENT
|
TOTAL
|
|
Service Tax
|
16
|
1*
|
16
|
|
Central Excise
|
15
|
4
|
19
|
|
Customs
|
4
|
1
|
5
|
|
TOTAL
|
35
|
5
|
40
|
*The appeal filed by department and assessee are taken into one case
DISPOSED APPEALS YEARWISE
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
2007
|
3
|
0
|
1
|
4
|
|
2008
|
1
|
0
|
0
|
1
|
|
2010
|
4
|
1
|
0
|
5
|
|
2011
|
6
|
15
|
1
|
22
|
|
2012
|
1
|
3
|
1
|
5
|
|
2013
|
1
|
0
|
2
|
3
|
|
TOTAL
|
16
|
19
|
5
|
40
|
DATEWISE ORDER
|
DATE
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
01.07.13
|
3
|
0
|
0
|
3
|
|
02.07.13
|
2
|
1
|
0
|
3
|
|
03.07.13
|
1
|
1
|
0
|
2
|
|
05.07.13
|
0
|
2
|
0
|
2
|
|
09.07.13
|
0
|
0
|
1
|
1
|
|
10.07.13
|
0
|
1
|
0
|
1
|
|
11.07.13
|
4
|
0
|
0
|
4
|
|
15.07.13
|
0
|
1
|
0
|
1
|
|
18.07.13
|
0
|
0
|
1
|
1
|
|
19.07.13
|
0
|
1
|
0
|
1
|
|
22.07.13
|
0
|
1
|
0
|
1
|
|
23.07.13
|
0
|
1
|
0
|
1
|
|
24.07.13
|
0
|
0
|
1
|
1
|
|
25.07.13
|
2
|
7
|
1
|
10
|
|
26.07.13
|
0
|
1
|
0
|
1
|
|
29.07.13
|
2
|
1
|
0
|
3
|
|
30.07.13
|
0
|
1
|
1
|
2
|
|
31.07.13
|
2
|
0
|
0
|
2
|
|
TOTAL
|
16
|
19
|
5
|
40
|
|
|
|
|
|
|
NATURE OF DISPOSAL
|
|
ALLOWED
|
DISMISSED
|
REMANDED
|
TOTAL
|
|
Service Tax
|
0
|
4
|
12
|
16
|
|
Central Excise
|
0
|
8
|
11
|
19
|
|
Customs
|
0
|
3
|
2
|
5
|
|
TOTAL
|
0
|
15
|
25
|
40
|
AHAMEDABAD CESTAT BENCH
Ahamedabad Bench disposed 84 appeals during the month July 2013. Out of which orders for two cases have not yet been upload and eight orders are incompletely uploaded.
DETAILS OF APPEAL FILED
|
|
BY ASSESSEE
|
BY DEPARTMENT
|
TOTAL
|
|
Service Tax
|
32
|
1
|
33
|
|
Central Excise
|
24
|
3
|
27
|
|
Customs
|
16
|
0
|
16
|
|
TOTAL
|
72
|
4
|
76
|
DISPOSED APPEALS YEARWISE
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
2004
|
0
|
0
|
1
|
1
|
|
2006
|
0
|
2
|
0
|
2
|
|
2007
|
2
|
2
|
0
|
4
|
|
2011
|
0
|
1
|
0
|
1
|
|
2012
|
1
|
7
|
4
|
12
|
|
2013
|
30
|
15
|
11
|
56
|
|
TOTAL
|
33
|
27
|
16
|
76
|
DATEWISE ORDER
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
03.07.13
|
7
|
0
|
6
|
13
|
|
05.07.13
|
0
|
1
|
0
|
1
|
|
08.07.13
|
0
|
1
|
0
|
1
|
|
09.07.13
|
0
|
3
|
0
|
3
|
|
10.07.13
|
1
|
0
|
2
|
3
|
|
11.07.13
|
2
|
7
|
4
|
13
|
|
12.07.13
|
9
|
1
|
0
|
10
|
|
15.07.13
|
0
|
5
|
0
|
5
|
|
16.07.13
|
0
|
2
|
0
|
2
|
|
17.07.13
|
1
|
0
|
1
|
2
|
|
18.07.13
|
2
|
2
|
2
|
6
|
|
19.07.13
|
2
|
0
|
0
|
2
|
|
23.07.13
|
6
|
2
|
0
|
8
|
|
24.07.13
|
1
|
1
|
1
|
3
|
|
25.07.13
|
0
|
1
|
0
|
1
|
|
26.07.13
|
2
|
0
|
0
|
2
|
|
29.07.13
|
0
|
1
|
0
|
1
|
|
TOTAL
|
33
|
27
|
16
|
76
|
NATURE OF DISPOSAL
|
|
ALLOWED
|
DISMISSED
|
REMANDED
|
TOTAL
|
|
Service Tax
|
9
|
1
|
23
|
33
|
|
Central Excise
|
3
|
5
|
19
|
27
|
|
Customs
|
0
|
4
|
12
|
16
|
|
TOTAL
|
12
|
10
|
54
|
76
|
DELHI BENCH
DETAILS OF APPEAL FILED
|
|
BY ASSESSEE
|
BY DEPARTMENT
|
TOTAL
|
|
Service Tax
|
35
|
8
|
43
|
|
Central Excise
|
66
|
20
|
86
|
|
Customs
|
11
|
1
|
12
|
|
TOTAL
|
112
|
29
|
141
|
DISPOSED APPEALS YEARWISE
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
2004
|
0
|
2
|
0
|
2
|
|
2005
|
0
|
8
|
0
|
8
|
|
2006
|
0
|
3
|
0
|
3
|
|
2007
|
1
|
1
|
0
|
2
|
|
2008
|
11
|
1
|
6
|
18
|
|
2009
|
4
|
5
|
2
|
11
|
|
2010
|
1
|
4
|
0
|
5
|
|
2011
|
6
|
34
|
1
|
41
|
|
2012
|
8
|
10
|
3
|
21
|
|
2013
|
12
|
18
|
0
|
30
|
|
TOTAL
|
43
|
86
|
12
|
141
|
DATEWISE ORDER
|
YEAR
|
SERVICE TAX
|
CENTRAL EXCISE
|
CUSTOMS
|
TOTAL
|
|
01.07.13
|
2
|
9
|
0
|
11
|
|
02.07.13
|
1
|
0
|
0
|
1
|
|
03.07.13
|
0
|
9
|
0
|
9
|
|
04.07.13
|
4
|
4
|
0
|
8
|
|
05.07.13
|
0
|
6
|
0
|
6
|
|
08.07.13
|
1
|
3
|
0
|
4
|
|
09.07.13
|
1
|
7
|
0
|
8
|
|
10.07.13
|
0
|
8
|
0
|
8
|
|
11.07.13
|
1
|
6
|
0
|
7
|
|
12.07.13
|
1
|
9
|
0
|
10
|
|
15.07.13
|
6
|
0
|
2
|
8
|
|
16.07.13
|
0
|
1
|
0
|
1
|
|
17.07.13
|
2
|
0
|
2
|
4
|
|
18.07.13
|
3
|
1
|
0
|
4
|
|
19.07.13
|
3
|
7
|
0
|
10
|
|
22.07.13
|
1
|
11
|
1
|
13
|
|
23.07.13
|
0
|
0
|
1
|
1
|
|
24.07.13
|
2
|
0
|
2
|
4
|
|
25.07.13
|
1
|
0
|
0
|
1
|
|
26.07.13
|
2
|
5
|
0
|
7
|
|
27.07.13
|
1
|
0
|
0
|
1
|
|
29.07.13
|
5
|
0
|
0
|
5
|
|
30.07.13
|
1
|
0
|
4
|
5
|
|
31.07.13
|
5
|
0
|
0
|
5
|
|
TOTAL
|
43
|
86
|
12
|
141
|
NATURE OF DISPOSAL
|
|
ALLOWED
|
DISMISSED
|
REMANDED
|
TOTAL
|
|
Service Tax
|
11
|
23
|
9
|
43
|
|
Central Excise
|
34
|
29
|
23
|
86
|
|
Customs
|
4
|
4
|
4
|
12
|
|
TOTAL
|
49
|
56
|
36
|
141
|
Out of the 320 cases disposed 271 cases were filed by the assessees and 49 cases were filed by the department. When compared to the appeals filed by the assessees the departmental appeal is very less.
Out of the 320 cases nearly 84 cases were allowed by the Tribunals. 100 cases were dismissed and 136 cases were remanded. More number of cases was remanded by the Tribunals which show that the Tribunals were not satisfied with the findings of the authorities below. Remanding the case will definitely prolong the litigation.
This statistics may not be taken as the sample for the entire conduct of the Tribunals. This may vary from time to time.
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